Survey dataset for [The Role of Artificial Intelligence In Preparing Digital Financial Reports and Its Impact on The Comparability of Accounting Information]

This dataset consists of survey responses collected through an online questionnaire distributed to the study sample via a Google Drive link for academic research purposes. The dataset includes participants’ answers to all survey items without any identifying personal information. The data were collected solely for scientific analysis and to support the findings presented in the associated research paper.There are no ethical, privacy, or legal restrictions on sharing these data. All responses were provided voluntarily, and no sensitive or confidential information was collected. The dataset is publicly available and may be reused for research and non-commercial purposes in accordance with the applied open license.